Remote & Digital Compliance Auditing

Service summary

An audit delivery approach using suitable communication technology, secure document access and remote observation. The method is selected according to the audit objectives and the evidence that can be obtained reliably.

The service supports appropriate remote assessment without implying that digital access can replace every on-site activity. Evidence limitations, confidentiality and the need for physical verification are addressed before and during the engagement.

Key objectives

• Assess suitability of remote evidence collection
• Protect confidentiality and record integrity
• Evaluate selected compliance requirements
• Identify matters requiring on-site verification

Methodology

Remote techniques are applied through a controlled plan that checks feasibility, identity, evidence quality and the limits of technology-mediated observation.

• Define objectives, criteria and whether the applicable programme permits remote methods.
• Assess technology, confidentiality, access and on-site evidence needs.
• Agree the audit plan, participants and secure information channels.
• Review authenticated records and relevant digital evidence.
• Conduct interviews and controlled live observation where suitable.
• Corroborate evidence and identify interruptions or verification limitations.
• Escalate unresolved matters to further evidence or on-site activities.
• Report findings, methods used and explicit remote assessment limitations.

Key outcomes

References: [G04]

• Remote audit report
• Evidence quality and conformity findings
• Unresolved verification requirements
• Clear methodology and coverage limitations